Abstract
This article describes how the demand for management information in an accounting format developed on Britain's railways. From the turn of the twentieth century there had been concern expressed over the relationship between cost and the efficiency of operations. While internal systems of management information had been in place for many years, they did not reflect accounting terminology or practice. It was with the desire of government to co‐ordinate transport undertakings that the demand for such data developed. With nationalisation, the managers of Britain's rail network became much more concerned with the presentation of information within this format. The article concludes that regulation, as much as de‐regulation, is likely to provide a stimulus for accounting information.
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